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關(guān)于鐵路制定采購(gòu)最高限價(jià)方法的探討

發(fā)布時(shí)間:2018-04-22 02:03

  本文選題:鐵路 + 設(shè)備采購(gòu)。 參考:《鐵道運(yùn)輸與經(jīng)濟(jì)》2017年06期


【摘要】:合理確定采購(gòu)最高限價(jià)是鐵路企業(yè)確保采購(gòu)產(chǎn)品質(zhì)量、壓縮成本支出的重要方式,也是提升鐵路運(yùn)輸生產(chǎn)經(jīng)營(yíng)整體效益的重要舉措。針對(duì)鐵路設(shè)備所具有的專業(yè)性強(qiáng)、技術(shù)含量高、相對(duì)來(lái)源單一、產(chǎn)品價(jià)格構(gòu)成復(fù)雜等特點(diǎn),在分析生產(chǎn)企業(yè)制定產(chǎn)品定價(jià)方法的基礎(chǔ)上,綜合考慮成本構(gòu)成、歷史價(jià)格、采購(gòu)規(guī)模、技術(shù)特性、市場(chǎng)比價(jià)關(guān)系等因素,提出成本加成法、價(jià)格調(diào)整法、歷史數(shù)據(jù)參照法、價(jià)格寫(xiě)實(shí)法等合理的采購(gòu)最高限價(jià)制定方法,并通過(guò)案例加以說(shuō)明,對(duì)鐵路企業(yè)制定采購(gòu)最高限價(jià)提供借鑒。
[Abstract]:Reasonable determination of the maximum purchase price is an important way for railway enterprises to ensure the quality of purchased products and reduce the cost and expenditure. It is also an important measure to improve the overall efficiency of railway transportation production and operation. In view of the characteristics of railway equipment, such as strong specialization, high technology content, single relative source, complex product price structure, etc., on the basis of analyzing the pricing method of product made by production enterprises, the cost composition and historical price are considered synthetically. Such factors as purchasing scale, technical characteristics, market price comparison and other factors are put forward, such as cost addition method, price adjustment method, historical data reference method, price realistic method and so on. For railway enterprises to set the maximum purchase price to provide reference.
【作者單位】: 中國(guó)鐵路總公司運(yùn)輸局;
【基金】:中國(guó)鐵路總公司科技研究開(kāi)發(fā)計(jì)劃課題(J2016Z001)
【分類號(hào)】:F274;F532.6

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